13 N.Y.S. 498 | N.Y. Sup. Ct. | 1891
In this case we are precluded from any review of the facts, for the reason that the case does not contain any statement that all the evidence given upon the trial is set forth in the printed ease. The result, therefore, is that we must assume that all the findings of fact are sustained by the evidence, and the only matters left open for review are questions of law arising from the record as presented. These are the only two questions of law arising upon the record: First, whether the burden was upon the plaintiff to show.that all the statutory requirements had been complied with in levying the tax, or was it upon the defendant to allege and prove any irregularity which rendered the tax void. We think, .when the plaintiff had proved that the warrant for the collection of the tax was duly assigned and delivered to the collector, and such collector made a return to the county treasurer that the tax was uncollected and unpaid, that the burden was then upon the defendant to show any irregularity or defect in the proceedings which would constitute a defense against the collection. Hil. Tax’n, p. 455, § 38; People v. Rains, 23 Cal. 131. The statute
Laws N. Y. 1883. c. 263.